Terry was ill for three months and missed work during this period. During his illness, Terry received $6,450 in sick pay from a disability insurance policy. What amounts are included in Terrys gross income under the following independent circumstances?

a. Terry has disability insurance provided by his employer as a nontaxable fringe benefit. Terrys employer paid $4,160 in disability premiums for Terry this year.

b. Terry paid $4,160 in premiums for his disability insurance this year.

c. Terrys employer paid the $4,160 in premiums for Terry, but Terry elected to have his employer include the $4,160 as compensation on Terrys W-2.

d. Terry has disability insurance whose cost is shared with his employer. Terrys employer paid $2,700 in disability premiums for Terry this year as a nontaxable fringe benefit, and Terry paid the remaining $1,460 of premiums from his after-tax salary.